2007 (11) TMI 538

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....dar, Consultant, for the Appellant. Shri Vineet Ohri, Jt. CDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. 2. The impugned Order has been passed by the Adjudicating Commissioner in respect of the clearances made by the appellants to their interconnected undertakings valuing the goods under Rule 8 and proviso to Rule 9 of the Cent....

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.... present case, Rule 10 and Rule 9 are not required to be applied. He also cites the following two decisions of the Tribunal in support of his contention :- (i)      C.C.Ex., Pune v. Arofine Polymers Limited - 2007 (214) E.L.T. 241 (Tri.- Mum.); and (ii)    Ispat Industries Ltd. v. C.C.Ex, Raigad - 2007 (209) E.L.T. 185 (Tri. - LB). 3. Shri Vine....

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....earances to interconnected undertakings have been taken into account for the purpose of quantifying the demanded amount. We also find that the appellants have made various legal submissions in their replies to show cause notice, which have not been taken into account by the Adjudicating Commissioner. As such, we waive the requirement of pre-deposit and set aside the impugned Order and with the con....